No ST on salary paid to employees deputed by parent co. to Indian subsidiary co.

May 16, 2018[2018] 93 taxmann.com 140 (Chandigarh - CESTAT )

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ST : Where holding company of assessee located abroad, sent its employees on deputation to render services to assessee-company, in view of fact that those employees were on payroll of assessee and, moreover, there was an employment agreement between them and assessee, demand of service tax from assessee's holding company under category of manpower recruitment supply agency, was not sustainable